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Issues:
Petition seeking writ of Certiorarified Mandamus to quash illegal confiscation of gold and release without Customs duty payment. Analysis: 1. The petitioner's case involves the seizure of two gold biscuits by Customs officers, leading to a series of legal proceedings. The petitioner claimed legal possession of the gold but faced confiscation orders and appeals. 2. The respondents countered, stating the petitioner failed to provide valid duty paid receipts for the gold, resulting in confiscation orders upheld by appellate authorities. The Tribunal remanded the case for redemption, allowing payment of fine and duty for gold release. 3. The petitioner argued against disposal of confiscated goods while appeal was pending, questioning the duty amount demanded for redemption. The respondents justified the sale of gold based on ministry guidelines and highlighted the petitioner's appeal rights. 4. The legal basis for seizure and confiscation under Customs Act sections was discussed, emphasizing the petitioner's liability for duty, charges, and penalties. The court noted the absence of evidence proving legal gold acquisition by the petitioner. 5. The court rejected the petitioner's claim of non-disclosure regarding gold disposal, citing legal provisions allowing proper officer discretion for disposal after seizure. The respondents' actions were deemed lawful, with the court urging the petitioner to pursue appeal remedies. 6. Ultimately, the court dismissed the writ petition, emphasizing the availability of appeal options for the petitioner to challenge duty fixation and affirming the legality of the respondents' actions. The petitioner was granted time to file an appeal before the appropriate authority within four weeks. This detailed analysis of the judgment outlines the legal proceedings, arguments presented, and the court's reasoning leading to the dismissal of the writ petition while providing insights into the Customs Act provisions and the petitioner's appeal rights.
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